Dear sir,
As per the provisions of GST Act a Normal Taxpayer is required to file GSTR 9, and Composite Tax payer is required to file GSTR 9A.
The query is when we have to see the taxpayer status whether he is regular or composite as on 31/03/2018 or any other date?
For example intially if a taxpayer is registered as Composite and later converted to Normal which return has to be submitted GSTR 9 or 9A and vice-versa.
Pls reply with relevant legal backup.
Regards,
B Vinay Reddy
7569989230
Hyderabad
CAclubindia
